Assess the Actual Relationship
IRAS contrasts a contract of service under employer control with a contract for service where the individual operates a business. Relevant factors include financial risk and profit or loss, payment arrangements, control over work, freedom to serve others, responsibility for equipment and employee benefits. A person can be employed in one engagement and self-employed in another. Ordinary sole proprietors and partners are generally self-employed; a company director or shareholder is not included merely because of that position.
Partners and Mixed Activities
Self-employed partners report their profit or loss share and remuneration as partnership income under the trade section. A partner engaged as an employee without partnership liabilities or profit participation reports employment income instead; the precedent partner uses the employment reporting route. Repeated commercial activity can be taxable even when home-based or unregistered. The page distinguishes genuine family support and disposal of personally used goods from activities conducted repeatedly for monetary or non-monetary reward.
Official Source
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